CPE & Event Catalog
S Corporation Essentials: Stock & Loan Basis Reporting WEBCAST
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Your Desk
2.0 Credits
Basis of stock and debt. Form 1040, Schedule E. Shareholder basis of indebtedness. Limitation of deduction of losses. AAA and distributions.
SECURE Act 2.0 WEBCAST
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None
3.0 Credits
Expanded retirement security provisions. Tax credits for employer plan startup costs. Multiple employer plans for tax sheltered annuity. Small financial incentives to encourage plan participation. SEPS for domestic employees. Emergency expense withdrawals. Additional SIMPLE nonelective contributions. Starter 401(k) and 403(b) plans.
Mergers & Acquisitions Part 1: The Accountant's Role WEBCAST
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Your Desk
4.0 Credits
The purpose and role of financial due diligence in the deal process, including quality of earnings analysis, evaluation of forecasts and sustainability of cash flow. Working capital adjustments and balance sheet due diligence. The impact of contemplated pricing, earn-outs and holdbacks. The deal timeline and flow of information. Understanding the terms and structure that fit the buyer and seller objectives. Tax and financial accounting treatment of select issues.
Reviewing Individual Tax Returns: What Are You Missing? WEBCAST
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Your Desk
4.0 Credits
Qualified business income deduction. Hobby losses. Self-employment health insurance. Business start-up costs. Depreciation. Schedule C issues. Like-kind exchanges. Charitable contributions of property.
A&A Update for Closely Held Businesses WEBCAST
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Your Desk
6.0 Credits
Recently issued FASB Accounting Standards Updates, including those that will become effective during audit engagements conducted in 2024. Recently issued Statements on Auditing Standards and other AICPA activity. Recently issued Statements on Standards for Accounting and Review Services.
OCBOA Case Studies WEBCAST
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Your Desk
8.0 Credits
Income tax-basis financial statement presentations. Cash and modified cash financial statement presentations. Innovative and EBITDA type reports. OCBOA engagements. AICPA Financial Reporting Framework for Small and Medium-Sized Entities.
Analytical Procedures for Nonprofits WEBCAST
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Your Desk
2.0 Credits
How to leverage preliminary and substantive analytic procedures to improve the effectiveness and efficiency of financial statement audits. The required elements of a substantive analytic procedures to address detection risk. Tips and traps of applying an analytic approach to satisfy audit objectives. Explaining the usefulness of analyzing diverse trends and ratios in a nonprofit environment to meet the needs of various financial statement users. Common ratios and trends to assess liquidity, operating efficiency, leverage, and more.
Officer Compensation Audits: What It Is and How to Defend It WEBCAST
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Your Desk
2.0 Credits
Overview of Reasonable Compensation requirements for S and C Corporations. Key court rulings and their implications. IRS audit procedures related to Officer Reasonable Compensation. Role of Accountable Plans in determining Reasonable Compensation. Strategies for defending Reasonable Compensation.
Washington Sales and B&O Tax WEBCAST
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Your Desk
4.0 Credits
Sales tax topics include taxable gross income, the use tax, exemptions, interstate and foreign sales, and special areas including construction activities and information technology. The B&O tax covers includable gross income, deductions, reimbursements, interstate apportionment, credits, and local B&O taxes. Tax administration and audits discusses Washington tax resources, registration, interest, penalties, reducing audit risk, preparing for a tax audit, and tax audit survival.
Planning in an Uncertain World WEBCAST
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Your Desk
2.0 Credits
Why great predictions are not intuitive but the result of critical thinking, gathering information and updating predictions when needed. How to separate correlation from causation. How to recognize and overcome bias. Who is Thomas Bayes and why he matters.
Internal Control Changes for Remote Workers WEBINAR
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Your Desk
2.0 Credits
The benefits and pitfalls of remote employees. How to maximize the value provided by distance workers. Policies, procedures, and control measures designed for a more geographically dispersed workforce.
Business Consulting for CPAs WEBCAST
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Your Desk
4.0 Credits
Define business consulting. Identify the types of management services your firm could offer. Learn how to become the trusted advisor. Learn how client expectations may create different performance and understanding levels for CPAs in business consulting engagements. Know what it takes to create a valuable outcome for the client. Understand the competitive advantages/disadvantages that your firm has versus non-CPA business consultants. Learn techniques to become a more effective consultant.
LLC's & S Corps -- A Comparative Analysis WEBCAST
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Your Desk
4.0 Credits
Comparative analysis of LLCs and S Corporations. Entity formation, compliance, and operational structures. Self-employment tax and its implications for LLCs and S Corporations. Form 2553 preparation and relief for late filings. Rev. Proc. 2022-19 and Rev. Proc. 2023-3: analysis and application. S Corporation eligibility errors and corrective measures. Corporate governance and formalities for both entity types. Shareholder stock and debt basis for S Corporations. Forms 1120S, 1065, and related schedules (K-1, K-2, K-3). Officer reasonable compensation and general partner guaranteed payments. Audit strategies, estate planning, and business continuation planning.
Using ChatGPT with Excel WEBINAR
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Your Desk
2.0 Credits
Introduction to ChatGPT and other AI language models. Discussion of best practices for using ChatGPT with Excel. Use ChatGPT to create, debug and explain formulas. Use ChatGPT to learn how to use Excel features. Use ChatGPT to automate repetitive tasks in Excel. Use ChatGPT to easily create macros.
The Schedule 199A Pass-Through Deduction WEBCAST
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None
3.0 Credits
Business owner's taxable income below threshold. When taxable income exceeds the threshold. When taxable income is within phase-in range. Specified services trades or businesses.
Mergers & Acquisitions Part 2: Financial Accounting WEBCAST
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Your Desk
4.0 Credits
Identifying the acquirer and the acquisition date. Recognition and measurement issues on the acquisition date. Intangible assets. Deferred income taxes. Stock options.
Multistate Income Tax Issues WEBCAST
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Your Desk
4.0 Credits
Emerging sales tax topics: Elimination of the physical presence standard in determining nexus (Wayfair case); economic nexus for remote sellers; assisting remote sellers in determining a plan of action in states that enforce economic nexus. Emerging compliance issues in the new sales tax economy. Income Tax (and other forms of tax): Economic nexus (taxation without physical presence). Will states shift away from income tax and increase reliance on sales tax after Wayfair? Treatment of Tax Cuts and Jobs Act by the states: presence of intangible property; is P.L. 86-272 still valid? When to consider voluntary compliance even though the laws do not dictate a sales tax responsibility.
Tax Planning for Small Businesses WEBCAST
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Your Desk
4.0 Credits
Starting a business. The tax life of a business. Selecting a business entity type. SECURE Act 1.0 and 2.0. Section 199A and the qualified business income deduction. Accounting methods. Compensation of owners. Hiring family members. Reasonable compensation. Depreciation. Section 179 and bonus depreciation. Transactions with owners. Buy-sell and noncompete agreements. Exiting the business - special exit techniques.
2025 Business Tax Credits WEBCAST
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Your Desk
1.0 Credits
Research and development tax credit. Work opportunity tax credit. Covid-19 tax credits. Opportunity zones. Go-biz incentives. Employment training panel.